Inclusion of barging charges must be treated as extended transport cost and added to assessable value under customs valuation rules. Barging or lighterage charges borne by the importer to bring goods from outer anchorage to the landmass must be included in the assessable value as extended cost of transportation under the Customs Valuation Rules, because importation completes on reaching the landmass. The departmental 1% levy is for landing charges covering loading, unloading and handling at the place of importation on land and does not replace inclusion of barging/lighterage costs; mis-declarations may be proceeded against according to law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inclusion of barging charges must be treated as extended transport cost and added to assessable value under customs valuation rules.
Barging or lighterage charges borne by the importer to bring goods from outer anchorage to the landmass must be included in the assessable value as extended cost of transportation under the Customs Valuation Rules, because importation completes on reaching the landmass. The departmental 1% levy is for landing charges covering loading, unloading and handling at the place of importation on land and does not replace inclusion of barging/lighterage costs; mis-declarations may be proceeded against according to law.
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